Artikel Ilmiah : C1L012022 a.n. ARINA NURJANAH
| NIM | C1L012022 |
|---|---|
| Namamhs | ARINA NURJANAH |
| Judul Artikel | Management Control, Business Strategy, Organizational Culture, and Management Accounting Information System |
| Abstrak (Bhs. Indonesia) | This paper examines empirically the impact of management control, business strategy, and organizational culture on the use of management accounting information systems (MAISs) for decision control and decision management. The model is designed to enable an assessment of the relative impact of formal authority that stems from allocation of decision rights, informal authority that stems from individual power and influence, business strategy with two type strategies, and organizational culture with two-dimensional culture. The study is based on data collected from managers that registered in (AMA-Indonesia). The results support the hypotheses and demonstrate the consequences of power, prospector strategy, and open system and tight control culture on organizational functioning. The findings indicate that the delegation of formal, informal authority, business strategy, and organizational culture to managers has a direct impact on the use of management accounting information system. |
| Abtrak (Bhs. Inggris) | This paper examines empirically the impact of management control, business strategy, and organizational culture on the use of management accounting information systems (MAISs) for decision control and decision management. The model is designed to enable an assessment of the relative impact of formal authority that stems from allocation of decision rights, informal authority that stems from individual power and influence, business strategy with two type strategies, and organizational culture with two-dimensional culture. The study is based on data collected from managers that registered in (AMA-Indonesia). The results support the hypotheses and demonstrate the consequences of power, prospector strategy, and open system and tight control culture on organizational functioning. The findings indicate that the delegation of formal, informal authority, business strategy, and organizational culture to managers has a direct impact on the use of management accounting information system. |
| Kata kunci | Management Accounting; Information System; Management Control; Formal Authority; Informal Authority; Business Strategy; and Organizational Culture. |
| Pembimbing 1 | Drs. Agung Praptapa, MBA, Ak. |
| Pembimbing 2 | Dr. Siti Maghfiroh, M.Si., Ak. |
| Pembimbing 3 | Dr. Margani Pinasti, M.Si., Ak., CA |
| Tahun | 2016 |
| Jumlah Halaman | 20 |
| Tgl. Entri | 2016-04-14 15:10:41.517834 |